Authorities Cited: United States Code 26 U.S.C. § 2(a)(3)(B) 26 U.S.C. § 112(a)(1) 26 U.S.C. § 112(b)(1) 38 U.S.C. § 1154(b) 38 U.S.C. § 1710(e)(1)(D) 38 U.S.C. § 7292(d)(2) Circuit Courts 185 F.3d 1328, 1331